Motor vehicle rental services with fuel included: tax treatment for supplies to body corporate requires supplier to charge state tax. The amendment substitutes entry 15 to govern renting of motor vehicles where fuel cost is included when supplied to a body corporate, specifying the taxable service, a supplier category (any person other than a body corporate who supplies to a body corporate and does not issue an invoice charging 6 per cent state tax), and the recipient category (any body corporate located in the taxable territory).
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Motor vehicle rental services with fuel included: tax treatment for supplies to body corporate requires supplier to charge state tax.
The amendment substitutes entry 15 to govern renting of motor vehicles where fuel cost is included when supplied to a body corporate, specifying the taxable service, a supplier category (any person other than a body corporate who supplies to a body corporate and does not issue an invoice charging 6 per cent state tax), and the recipient category (any body corporate located in the taxable territory).
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